The performance measures and traditional methods used in management accounting is no longer able to provide convenient to evaluate the performance of economic units in the modern manufacturing environment information، and so this information is more important and feasibility must be Mistohat of all the company's activities and functions، and it is a problem Find the inadequacy of information management accounting that contribute to meet the needs of the upper levels of management to cope with the problems resulting from the increased size and complexity of the business، and lack of management accounting information and methods used in the performance evaluation، which reflected negatively on the value chain activities and then on the

In this research the specific activity of natural radionuclides 226Ra, 232Th and 40K were determined by sodium iodide enhanced by thallium NaI(TI) detector and assessed the annual effective dose in Dielac 1 and 2 and Nactalia 1 and 2 for children of less than 1 year which are available in Baghdad markets. The specific activity of 40K has the greater value in all the types which is in the range of allowed levels globally that suggested by UNSCEAR. The mean value of annual effective doses were 2.92, 4.005 and 1.6325 mSv/y for 226Ra, 232Th and 40K respectively.

Background: Oil refinery workers are continuously exposed to numerous hazardous materials. Petroleum contains the heavy metals as a natural constituent or as additives. These metals induce the production of ROS which associated with an oxidative damage to DNA, proteins, and lipids. This study was conducted to assess the salivary levels of heavy metals, salivary oxidative status, oral immunological activity (salivary sIgA) and assessment of the oral findings among the workers of Al-Daura oil refinery in Baghdad city. Subjects, Materials and Methods: This study was done in Al-Daura oil refinery; samples consist of 60 workers involved in refinery processes (study group) and 20 non-workers (control group). Oral examination and saliva collection

Results showed high efficiency of the predator Chrysoperla carnea (Stephens) to attack and consume nymphal instars and adults of cabbage aphid, Brevicoryne brassicae (L.).The total average of the nymphal instars consumed by the larval stage of predator were 308.67, 285.9, 198.77, 154.7 for 1st ,2nd ,3rd ,4th nymphal instars respectively .While it was 110,107.9 for apterae and alatae respectively . Also, predation efficiency increases with the progress of the larval instars up to the third (last) which was the most voracious .The 1st instar nymph consumed by the larvae of the predator were 47,80,181.67 nymphs ,with predation rate of 14.71% , 23.75% and 50.13% for 1st ,2nd and 3rd larval instars

The TV plays an active role in building the general culture of the recipients, which calls for emphasizing its contemporary mission in rebuilding the values that support the development and modernization of diverse societies. Such importance is necessary to explore the challenges facing the cultural invasion, The space opening, which had its cultural returns to the societies, produced a space for alternative values and antagonisms in the cultures and traditions of these societies in the midst of a psychological / social conflict behind a clash with the peculiarities of Muslim societies. Cultural Adtha.
From these points of view, and because the universities are an important stage to announce the demands of the advocates of change and

Customers' creditworthiness standards are the key means employed by private commercial banks in assigning a suitable credit assessment for each customer. Accordingly, it had an instrumental role in indicating the degree of solvency of the potential customer before granting the required credit. The research problem reveals the nature of the relationship between the criteria of customer’s creditworthiness and banking liquidity. The most critical objectives of the study shed light on the role of using creditworthiness criteria as a tool for credit analysis of customers by banks that help reducing credit risks and thus increase banking liquidity. The questionnaire that was distributed to bank employees, the research sample, which w

Abstract

Prais be to Allah the Lord of the Worlds and prayers and peace be upon our faithfull Prophet …. I wrote this Research entitled (The Imam Shams AL-din Abdulrahman Bin Qudamah AL-Maqdsi (died: 682 A.H) Slections in  Slections in proving contract annulment choice (AL-tassriah)and its duration which Iclarrified the reason of choosing this title and my method in writing Morever, a brief  Overriew of the life of Imam Shams AL-din Bin Qudamah and the meaning of (AL-tassriah)and whether it proves to the buyer to return it, beside the duration which (the tassriah) proven, and a conclusion in which I showed the results I reached and some recommendations that some researchers in the field of Jurispruden

In this study, stabilization of expansive soils using waste materials namely; Cement Kiln Dust (CKD), and waste plastic bottles (WPB) was experimentally investigated. Using CKD and WPB are exponentially increasing day by day, due to their capability to solve both environmental and geotechnical problems successfully. Expansive soils were collected from locations with a wide range of plasticity index (PI) (15 - 27) and liquid limit (LL) (35% - 64%). Stabilizer percentages were varied from 0% to 20%, and curing durations for CKD cases were 7 and 28 days. Results showed the best percentages of CKD and WPB are 12% of each one respectively. LL, plastic limit (PL), and swelling percent (SP) loss were observed, which are 46%, 55%, and 96% respec